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Section
wise list of Circulars issued by CBDT in respect of Non - Residents
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Sr. No.
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Section |
Section
Description |
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Circular No. / Date |
Citation |
Subject |
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1 |
2 (30) |
Definitions - Non - Resident |
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779 / 14 - 9
- 1999 |
[1999] 240
ITR (Stat) 0003 |
Finance Act,
1999 - Explanatory Notes on the provisions relating to direct taxes - Para
55 re amendment to section 2(30). |
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2 |
5 |
Scope of
Total Income |
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369 / 17 - 9
- 1983 |
[1984] 145
ITR (Stat) 0009 |
Taxation of
dividends received from United Kingdom. |
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3 |
6 |
Residence
in India |
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586 / 28 - 11
- 1990 |
[1990] 186
ITR (Stat) 0167 |
Members of
the crew of foreign going Indian ship - Liability to income-tax in India
and deduction of tax at source - Clarification. |
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4 |
9 |
Income
deemed to accrue or arise in India |
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9(1)(iii) |
Income
chargeable under the head "Salaries" payable by the Government to a
citizen of India for service outside India |
a.
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4 / 20 - 2 -
1969 |
F. No.
73A/2/69 - IT (A - II) |
Pension
received from abroad by pensioner residing in India - Taxability under
clause (iii) of sub - section (1). |
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9(1)(i) |
Business
Connection |
b.
|
23 / 23 - 7 -
1969 [The Circular has been withdrawn by Circular 7/2009 dated 22-10-2009] |
F. No.
7A/38/69 - IT (A - II)
[2009] 318 ITR(Stat)1 |
Income
accruing or arising through or from business connection in India -
Non-residents - Liability to tax under clause (i) of sub-section (1).
(Clarification on what constitute Business Connection).
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9(1)(i) |
Business
Connection |
c.
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163 / 29 - 5
- 1975
[The Circular has been withdrawn by Circular 7/2009 dated 22-10-2009] |
[1975] 099
ITR (Stat) 0187
[2009] 318 ITR(Stat)1 |
Taxability of
Income from Indian Business - Mere existence of an agency established by a
non - resident in India will not be sufficient to make a non - resident
liable to tax, if sole function is to purchase goods for exports.
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9(1)(vi)/9(1)(vii) |
Income by way
of royalty / fees for technical services |
d.
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382 / 4 - 5 -
1984 |
[1985] 153
ITR (Stat) 0003 |
Taxation of
shares of Indian companies allotted to non-residents in consideration for
the purchase of machinery and plant delivered abroad. |
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9(1)(ii) |
Salary to
non-resident |
e.
|
779 / 14 - 9
- 1999 |
[1999] 240
ITR (Stat) 0003 |
Finance Act,
1999 - Explanatory Notes on Provisions relating to Direct Taxes - Para 5
re substitution of Explanation to section 9(1)(ii). |
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9(1)(i) |
Export
commission to non-resident agents |
f.
|
786 / 7 - 2 -
2000
[The Circular has been withdrawn by Circular 7/2009 dated 22-10-2009] |
[2000] 241
ITR (Stat) 0132
[2009] 318 ITR(Stat)1 |
Deduction of
tax under section 195 and the taxability of export commission payable to
non - resident agents rendering services abroad - Clarification.
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9(1)(vi) |
Income by way
of royalties |
g.
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794 / 9 - 8 -
2000 |
[2000] 245
ITR (Stat) 0021 |
Finance Act,
2000 - Explanatory Notes on Provisions relating to Direct Taxes - Para 7
re substitution of Explanation 3 to section 9(1)(vi). |
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9(1)(i) |
Foreign
telecasting companies |
h.
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6/2001 / 5 -
3 - 2001 |
[2001] 248
ITR (Stat) 247 |
Taxation of
Foreign Telecasting Companies (FTCs). |
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9(1)(vi) |
Income by way
of royalties |
i.
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14/2001
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[2001] 252
ITR (Stat) 0065 |
Finance Act,
2001 - Explanatory Notes on Provisions relating to Direct Taxes - Para 7
re insertion of clause (iva) in Explanation 2 to section 9 (1)(vi).
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9(1)(i) |
Business
Connection |
j. |
7/2003 / 5 -
9 - 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 7
re insertion of Explanation 2 & 3 to section 9(1)(i). |
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9 |
Taxability of
income arising to non-residents from the execution of power projects on
turn key basis. |
k. |
Instruction
No. 5/2009, dated July 20, 2009 |
Taxindiainternational.com |
Withdrawal of
Instruction No. 1829 dated 21/9/1989 - Execution of power projects on turn
key basis |
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9(1)(v), (vi)
& (vii) |
Income by way
of interest, royalty or fees for technical services. |
l. |
1/2011
dated
6-4-2011 |
F.No.
142/1/2011-SO(TPL) |
Finance Act,
2010 - Explanatory Notes on substitution of explanation to Section 9
relating to provisions of clauses (v), (vi) and (vii) in sub-section (1)
for income by way of interest, royalty or fees for technical services. |
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5 |
10 |
Income not
included in total income |
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10(4) |
Income by way
of interest on notified securities |
a. |
590 / 30 - 1
- 1991 |
[1991] 187
ITR (Stat) 0144 |
Tax problems
of non - resident Indians repatriated from Kuwait. |
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10(4) |
Income by way
of interest on notified securities |
b. |
592 / 4 - 2 -
1991 |
[1991] 188
ITR (Stat) 0007 |
Exemption of
interest on Non - Resident (External) Accounts in the case of joint
account holders under section 10 (4) (ii) of the Income-tax Act, 1961 -
Clarification. |
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10(4)(ii) |
Income by way
of interest on notified securities |
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3/2006
27-2-2006 |
[2006] 281
ITR (Stat) 0222 |
Finance Act,
2005 Para - 3.1 - Explanatory Notes on provisions relating to Revival of
exemption of interest in Non-Resident (External) Account. |
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10(4) |
Income by way
of interest on notified securities |
c. |
604 / 11 - 6
- 1991 |
[1991] 190
ITR (Stat) 0012A |
Tax problems
of non - resident Indians repatriated from Kuwait. |
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10 (4B) |
Income by way
of interest on saving certificates |
d. |
346 /
30-6-1982 |
[1982] 138
ITR (Stat) 0010 |
The Finance
Act, 1982 - Explanatory notes on provisions relating to direct taxes Para
9 re insertion of section. |
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10 (5A) |
Shooting of
cinematograph films |
e.
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394 /
14-9-1984 |
[1984] 150
ITR (Stat) 0003 |
The Taxation
Laws (Amendment) Act, 1984 - Explanatory notes on the provisions thereof
(Part 1) - Para 5 re insertion of section. (Section 10(5A) omitted by
Finance (No. 2) Act, 1998 - For explanation refer circular no. 772 dated
23-12-1998). |
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10 (5B) |
Service
rendered as technicians |
f.
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657 /
30-8-1993 |
[1993] 204
ITR (Stat) 0106 |
Finance Act,
1993 - Explanatory notes on the provisions relating to direct taxes - Para
14 re insertion of section. (Section 10 (5B) omitted by Finance Act, 2002.
For explanation refer circular no. 8/2002 dated 27-8-2002). |
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10 (6A) |
Foreign
company deriving income by way of royalty or fees for technical services |
g.
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372 /
8-12-1983 |
[1984] 146
ITR (Stat) 0009B |
Finance Act,
1983 - Explanatory Notes on the provisions relating to direct taxes - Para
12 re insertion of section. |
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10 (6B) |
Income other
then salary, royalty or fees for technical services |
h.
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528 /
16-12-1988 |
[1989] 176
ITR (Stat) 0154 |
Finance Act,
1988 - Explanatory Notes on the provisions relating to direct taxes - Para
13 re insertion of section. |
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10 (6BB) |
Foreign
company deriving income from Indian company engaged in business of
operation of aircraft |
i.
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763 /
18-2-1998 |
[1998] 230
ITR (Stat) 0054 |
Finance Act,
1997 - Explanatory Notes on provisions relating to Direct Taxes - Para 14
re insertion of section. |
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10 (6C) |
Foreign
company deriving income in respect of projects connected with security of
India |
j. |
7/2003 / 5 -
9 - 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 8
re substitution of the word "by way of fees" to "by way of royalty or
fees". |
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10(8A)/10(8B)
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Non-resident
consultant / individuals assigned duties in connection with technical
assistance programme and projects |
k. |
621 /
19-12-1991 |
[1992] 195
ITR (Stat) 0154 |
Finance No.
(2) Act, 1991 - Explanatory Notes on the provisions relating to direct
taxes Para 13 re insertion of section. |
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10 (15) (ii)
(d) |
Interest
income on bonds notified by central government |
l. |
559 /
4-5-1990 |
[1990] 184
ITR (Stat) 0091 |
Explanatory
Notes on the provisions of the DTL (Amendment) Act, 1989 - Para 5.1 to 5.7
re insertion of section 10(15)(iid). |
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10 (15) (iv)(fa) |
Interest
income on bonds notified by central government |
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3/2006
27-2-2006 |
[2006] 281
ITR (Stat) 0222 |
Finance Act,
2005 Para - 3.2 - Explanatory Notes on provisions relating to Revival of
exemption of interest on Foreign Currency Deposits. |
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10(15A) |
Exemption for
Lease payments received by the Government of a foreign State or a foreign
enterprise from an Indian company engaged in the business of operation of
aircraft in respect of a lease of an aircraft or an aircraft engine |
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3/2006
27-2-2006 |
[2006] 281
ITR (Stat) 0222 |
Finance Act,
2005 Para - 3.3 - Explanatory Notes on provisions relating to Revival of
exemption on lease rentals paid while acquiring an aircraft or an aircraft
engine. |
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10 (23FA) |
Income by way
of dividend of a venture capital fund or venture capital company from
investment in equity shares of a venture capital undertaking |
m. |
779 /
14-9-1999 |
[1999] 240
ITR (Stat) 0003 |
Finance Act,
1999 - Explanatory Notes on the provisions relating to direct taxes - Para
10 re insertion of section. |
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10 (23FB) |
Income of a
venture capital fund or venture capital company set up to raise funds |
n. |
794 /
9-8-2000 |
[2000] 245
ITR (Stat) 0021 |
Finance Act,
2000 - Explanatory notes on provisions relating to direct taxes - Para 13
re insertion of section. |
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10 (23FB) |
Income of a
venture capital fund or venture capital company set up to raise funds |
o. |
14/2001 |
[2001] 252
ITR (Stat) 0065 |
Finance Act,
2001 - Explanatory notes on provisions relating to direct taxes - Para 16
re amendment of clause (b)(i) and insertion of explanation 2 to section
10(23FB). |
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10 (23G) |
Income of
infrastructure capital fund or infrastructure capital company |
p. |
772 /
23-12-1998 |
[1999] 235
ITR (Stat) 0035 |
Finance (No.
2) Act, 1998 - Explanatory Notes on provisions relating to direct taxes -
Para 10 re substitution of section. |
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10 (23G) |
Income of
infrastructure capital fund or infrastructure capital company |
q. |
14/2001 |
[2001] 252
ITR (Stat) 0065 |
Finance Act,
2001 - Explanatory notes on provisions relating to direct taxes - Para 17,
18 & 19 re omission of clause (c) of explanation 1 of section 10(23G).
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6 |
10A / 10B |
Special
provision in respect of newly established 100% EOU / FTZ |
a.
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694 / 22 - 11
- 1994 |
[1995] 211
ITR 0026 |
Tax holiday
under sections 10A and 10B for units producing computer software in Export
Processing Zones (EPZs), Software Technology Parks (STPs) or 100% Export
Oriented Units (EOUs) - Certain clarification thereon. |
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b.
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1/2004 / 2 -
1 - 2004 |
[2004] 265
ITR (Stat) 0023 |
Taxation of
Business Process Outsourcing Units in India. (Withdrawn with immediate
effect by circular no. 5/2004). |
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c.
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5/2004 / 28 -
9 - 2004 |
[2004] 270
ITR (Stat) 0031 |
Taxation of
IT enabled business process outsourcing units in India. |
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7 |
28 |
Profits
and gains of business or profession |
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21 / 9 - 7 -
1969 |
F. No.
7A/40/68 - IT (A - II) |
Norms and
principles to be applied in assessing foreign/Indian participants in
technical collaboration. |
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8 |
40 |
Amounts
Not Deductible |
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40 (a) (ii) |
Amounts
Not Deductible - Tax levied on the Profits & Gains |
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14/2006
28-12-2006 |
[2007] 288
ITR (Stat) 0009 |
Finance Act,
2006 - Explanatory Notes on Provisions relating to Direct Taxes - Para 15
re insertion of Explanation 1 & 2 to section 40(a)(ii) - Deduction in the
computation of income against taxes paid on income earned outside India
not allowable. |
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40 (a) (iii) |
Amount not
deductible - Salaries |
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7/2003 / 5 -
9 - 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 32
re substitution of section 40(a)(iii). |
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9 |
44 B |
Profits
and gains in connection with the shipping business |
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763 /
18-2-1998 |
[1998] 230
ITR (Stat) 0054 |
Finance Act,
1997 - Explanatory Notes on provisions relating to Direct Taxes - Para 26
re insertion of explanation to sub-section 2 of section 44B. |
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10 |
44BB (3) |
Profits
and gains in connection with the business of exploration, etc. of mineral
oils. |
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7/2003 / 5 -
9 - 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 36
re insertion of section 44BB(3). |
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11 |
44 BBA |
Profits
and gains in connection with the business of operation of aircraft |
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495 /
22-9-1987 |
[1987] 168
ITR (Stat) 0087 |
Finance
Act,1987 - Explanatory Notes on Provisions relating to Direct Taxes - Para
22 re insertion of section 44BBA. |
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12 |
44 BBB |
Special
provision for computing profits and gains of foreign companies engaged in
the business of civil construction, etc. , in certain turnkey power
projects |
a.
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552 / 9 - 2 -
1990 |
[1990] 182
ITR (Stat) 143A |
Approval of
the Central Government for turnkey power project for the purposes of
section 44BBB of the Income-tax Act, 1961. |
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b.
|
7/2003 / 5 -
9 - 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 36
re insertion of section 40BBB (2). |
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13 |
44C |
Deduction
of head office expenditure in case of non - residents |
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649 / 31 - 3
- 1993 |
[1993] 200
ITR (Stat) 0230B |
Treatment of
technical expenses when being reimbursed to head office of a non -
resident enterprise by its branch office in India. |
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14 |
44D |
Special
provision for computing income by way of royalties, etc. , in case of
foreign companies |
a.
|
282 / 22 - 9
- 1980 |
[1981] 127
ITR (Stat) 0004 |
Applicability
of the amended provisions of section 44D of the Income-tax Act, 1961 -
Clarification. |
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b.
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7/2003 / 5 -
9 - 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 37
re 44D(b). |
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15 |
44DA |
Special
provision for computing income by way of royalties, etc. , in case of non
- residents |
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7/2003 / 5 -
9 - 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 37
re insertion of section 44DA. |
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16 |
47 |
Transaction not regarded as transfer |
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47(vic) |
Transaction not regarded as transfer |
a.
|
779 / 14 - 9
- 1999 |
[1999] 240
ITR (Stat) 0003 |
Finance Act,
1999 - Explanatory Notes on the provisions relating to direct taxes - Para
56. 4 (xviii) re insertion of section 47(vic). |
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47(viia) |
Transaction not regarded as transfer |
b.
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14/2001 |
[2001] 252
ITR (Stat) 0065 |
Finance Act,
2001 - Explanatory Notes on Provisions relating to Direct Taxes - Para 58
re insertion of section 47(viia). |
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17 |
79 |
Carry
forward and set off of losses in case of certain companies |
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779 / 14 - 9
- 1999 |
[1999] 240
ITR (Stat) 0003 |
Finance Act,
1999 - Explanatory Notes on the provisions relating to direct taxes - Para
56. 4 (xxiii) re insertion of 2nd proviso to section 79. |
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18 |
90 |
Agreement
with foreign countries |
a.
|
39 / 13 - 4 -
1970 |
Taxindiainternational.com |
Clarification
re Double Taxation Avoidance Agreement between India and the Republic of
France. |
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b.
|
116 / 10 - 7
- 1973 |
[1973] 090
ITR (Stat) 0024 |
Income-tax
(Double Taxation Relief) (Dominions) Rules, 1956 - Sections 90 and 91 of
the Income-tax Act, 1961. |
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c.
|
127 / 10 - 1
- 1974 |
[1974] 093
ITR (Stat) 0069 |
Agreement for
Avoidance of Double Taxation [DTAA] of Income between India and Pakistan -
no longer operative for the assessment year 1972 - 73 and the subsequent
assessment years in relation to Pakistan as well as to Bangladesh.
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d.
|
171 / 8 - 7 -
1975 |
[1975] 100
ITR (Stat) 0014 |
Double
Taxation Relief u/s 90 and 91 - Republic of Yemen. |
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e.
|
172 / 8 - 7 -
1975 |
[1975] 100
ITR (Stat) 0015 |
Double
Taxation Relief u/s 90 and 91 - Ghana, Nigeria & Mauritius. |
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f.
|
333 / 2 - 4 -
1982 |
[1982] 137
ITR (Stat) 0001B |
Conflict
between the provisions of the Income-tax Act, 1961, and the provisions of
the Double Taxation Avoidance Agreement - Clarification. |
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g.
|
553 / 13 - 2
- 1990 |
[1990] 182
ITR (Stat) 0182 |
Application
of the agreement between India and Belgium dated February 7, 1974, as
modified by the Supplementary Protocol of October 20, 1984 - Procedure.
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|
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h.
|
638 / 28 - 10
- 1992 |
[1992] 198
ITR (Stat) 0129 |
Amendment of
the provisions relating to rate of tax on royalties and fees for technical
services under the D. T. A. A. with Canada. |
|
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|
i.
|
659 / 8 - 9 -
1993 |
[1993] 203
ITR (Stat) 0127 |
Application
of agreement between the Govt. of India and the Govt. of the Federal
Republic of Germany for avoidance of double taxation of income and capital
over the unified territories of Federal Republic of Germany and the German
Democratic Republic. |
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j.
|
682 / 30 - 3
- 1994 |
[1994] 207
ITR (Stat) 0007 |
Agreement for
avoidance of double taxation with Mauritius - Clarification. |
|
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|
|
k.
|
728 / 30 - 10
- 1995 |
[1995] 216
ITR (Stat) 0141A |
Deduction of
tax at source under section 195 of the Income-tax Act, 1961 - Correct
rates of tax applicable. |
|
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|
|
l.
|
732 / 20 - 12
- 1995 |
[1996] 217
ITR (Stat) 0006 |
Issue of
annual no - objection certificate - Section 172 of the Income-tax Act,
1961. |
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|
|
m.
|
734 / 24 - 1
- 1996 |
[1996] 217
ITR (Stat) 0074 |
Applicable
rates of taxes under the Double Taxation Avoidance Agreement between India
and the United Arab Emirates. |
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|
n.
|
765 / 15 - 4
- 1998 |
[1998] 231
ITR (Stat) 0010 |
Taxation of
foreign telecasting companies - Guidelines for computation of income -
tax, etc. - (Withdrawn by circular no. 6/2001 dated 5-3-2001 [2001] 248
ITR (Stat) 247). |
|
|
|
|
o. |
789 / 13 - 4
- 2000 |
[2000] 243
ITR (Stat) 0057 |
Clarification
regarding taxation of income from dividends and capital gains under the
Indo - Mauritius Double Tax Avoidance Convention (DTAC). |
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|
p. |
1/2003 10 - 2
- 2003 |
[2003] 260
ITR (Stat) 245 |
Clarification
residential status under Indo - Mauritius Double Taxation Avoidance
Convention (DTAC). |
|
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|
q. |
7/2003 5 - 9
- 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 57
re substitution of section 90 (1)(a) & insertion of section 90 (3).
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19 |
90A |
Adoption
by Central Government of Agreements between specified associations for
double taxation relief |
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14/2006
28-12-2006 |
[2007] 288
ITR (Stat) 0009 |
Para 23 -
Section 90A has been inserted to provide that any specified association in
India may enter into an agreement for grant of double taxation relief,
avoidance of double taxation, exchange of information or for recovery of
income-tax, with any specified association in a specified territory
outside India. |
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20 |
91 |
Unilateral
Double Tax Relief |
|
11 / 13 - 12
- 1963 |
Taxmann's
Direct Taxes Circulars Book |
Expression
"Indian rate of tax" in clause (ii) of Explanation to the section -
Interpretation thereof. |
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21 |
92 to 92F |
Transfer
Pricing |
a.
|
12/2001 23 -
8 - 2001 |
[2001] 251
ITR (Stat) 0015 |
Provisions
governing transfer price in an International Transaction. |
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|
|
b.
|
14 / 2001 |
[2001] 252
ITR (Stat) 0065 |
Finance Act,
2001 - Explanatory Notes on provisions relating to direct taxes - Para 55
re New legislation to curb tax avoidance by abuse of Transfer Pricing. |
|
|
|
|
c.
|
8/2002 / 27 -
8 - 2002 |
[2002] 258
ITR (Stat) 0013 |
Finance Act,
2002 - Explanatory Notes on provisions relating to direct taxes - Para 50
re clarification regarding provision of Transfer Pricing. |
|
|
|
|
d.
|
Instruction
No. 3 / 20 - 5 - 2003 |
[2003] 261
ITR (Stat) 0051 |
Computation
of income from international transaction having regard to arm’s length
price - Section 92 of the Income-tax Act - Reference to Transfer Pricing
Officer and his role. |
|
|
|
|
|
|
|
|
|
22 |
112 (1) (c) |
Tax on
long - term capital gains |
|
684 10 - 6 -
1994 |
[1994] 208
ITR (Stat) 0008 |
Finance Act,
1994 - Explanatory Notes on the provisions relating to direct taxes - Para
46 re insertion of section 112(1)( c). |
|
|
|
|
|
|
|
|
|
23 |
115A |
Tax on
dividends, royalty and technical service fees in the case of foreign
companies |
a.
|
202 /
5-7-1976 |
[1976] 105
ITR (Stat) 0017 |
Finance Act,
1976 - Explanatory Notes on Provisions relating to Direct Taxes - Para 36
re insertion of section 115A. |
|
|
|
|
b.
|
684 /
10-6-1994 |
[1994] 208
ITR (Stat) 0008 |
Finance Act,
1994 - Explanatory Notes on Provisions relating to Direct Taxes - Para 47
re substitution of section 115A (1). |
|
|
|
|
c.
|
473 / 31 - 10
- 1986 |
[1986] 162
ITR (Stat) 0057A |
Rate of tax
applicable in respect of interest income in the case of foreign companies
- Clarification. |
|
|
|
|
d. |
740 / 17 - 4
- 1996 |
[1996] 219
ITR (Stat) 0008 |
Taxability of
interest remitted by branches of banks to the head office situated abroad,
under the Foreign Currency Packing Credit Scheme of Reserve Bank of India.
|
|
|
|
|
e. |
742 / 2 - 5 -
1996 |
[1996] 219
ITR (Stat) 0049 |
Taxation of
foreign telecasting companies - Guidelines for computation of income -
tax, etc. (Withdrawn by circular no. 6/2001 dated 5 - 3 - 2001 [2001] 248
ITR (Stat) 247). |
|
|
|
|
f. |
6/2001 5 - 3
- 2001 |
[2001] 248
ITR (Stat) 247 |
Taxation of
Foreign Telecasting Companies (FTCs). |
|
|
|
|
g. |
7/2003 5 - 9
- 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 37
re part substitution of section 115A(1)(b). |
|
|
|
|
h. |
3/2006
27-2-2006 |
[2006] 281
ITR (Stat) 0222 |
Finance Act,
2005 - Explanatory Notes on Provisions relating to Direct Taxes - Para
3.21 re part substitution of section 115A(1)(b). |
|
|
|
|
|
|
|
|
|
24 |
115 AB |
Tax on
income from units purchased in foreign currency or capital gains arising
from there transfer |
a.
|
621 /
19-12-1991 |
[1992] 195
ITR (Stat) 0154 |
Finance No.
(2) Act, 1991 - Explanatory Notes on Provisions relating to Direct Taxes -
Para 44 re insertion of section 115AB. |
|
|
|
|
b.
|
636
/31-8-1992 |
[1992] 198
ITR (Stat) 0001 |
Finance Act,
1992 - Explanatory Notes on Provisions relating to Direct Taxes - Para 44
re amendments to section 115AB(2). |
|
|
|
|
|
|
|
|
|
25 |
115 AD |
Tax on
income of Foreign Institutional Investors from securities or capital gains
arising from their transfer |
a. |
657 /
30-8-1993 |
[1993] 204
ITR (Stat) 106 |
Finance Act,
1993 - Explanatory Notes on Provisions relating to Direct Taxes - Para 38
re insertion of section 115AD. |
|
|
|
|
b. |
772 /
23-12-1998 |
[1999] 235
ITR (Stat) 0035 |
Finance (No.
2) Act, 1998 - Explanatory Notes on provisions relating to direct taxes -
Para 47 re substitution of clause (a) sub-section 1 of section 115AD. |
|
|
|
|
c. |
7/2003
5-9-2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003-Explanatory Notes on Provisions relating to Direct Taxes - Para 58 re
insertion under clause (a) sub-section 1 of section 115AD. |
|
|
|
|
|
|
|
|
|
26 |
115 BBA
|
Tax on non
- resident sportsmen or sport association |
|
787 / 10 - 2
- 2000 |
[2000] 243
ITR (Stat) 0001 |
Taxation of
income of artists, entertainers, sportsmen, etc. , from international/
national/local events - Guidelines. |
|
|
|
|
|
|
|
|
|
27 |
115 C to 115
I |
Special
provisions relating to certain income of non-residents |
a. |
372 /
8-12-1983 |
[1984] 146
ITR (Stat) 0009B |
Finance Act,
1983 - Explanatory notes on the provisions relating to direct taxes - Para
52 re insertion of sections 115C to 115I. |
|
|
115 F |
Capital
gains on transfer of foreign exchange assets not to be charged in certain
cases |
b. |
528 /
16-12-1988 |
[1989] 176
ITR (Stat) 0154 |
The Finance
Act, 1988 - Explanatory Notes on the provisions relating to direct taxes -
Para 32 re omissions under sub-section 1 of section 115F. |
|
|
115 I |
Chapter
not to apply if the assessee so chooses |
c. |
572 /
3-8-1990 |
[1990] 186
ITR (Stat) 0081 |
Finance Act,
1990 - Explanatory Notes on the provisions relating to direct taxes - Para
33 re substitution of part of section 115 I. |
|
|
115 E |
Tax on
investment income and long-term capital gains |
d. |
763 /
18-2-1998 |
[1998] 230
ITR (Stat) 0054 |
Finance Act,
1997 - Explanatory Notes on provisions relating to Direct Taxes - Para 44
re substitution of section 115E. |
|
|
115 C
|
Definitions |
e. |
7/2003
5-9-2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 58
re insertion in clause (c) of section 115C. |
|
|
|
|
|
|
|
|
|
28 |
115 JB |
Special
provisions for payment of tax by certain companies |
|
13/2001 9 -
11 - 2001 |
[2001] 252
ITR (Stat) 0050 |
Liability for
payment of advance tax under new MAT provisions of section 115JB of the
Income-tax Act, 1961. |
|
|
|
|
|
|
|
|
|
29 |
139 |
Compulsory
filing of e-return of income for A.Y 2008-09 - Furnishing of return by
representative assessee of non-residents – Reg. |
|
8/2008
22-09-2008 |
[2008] 305
ITR (Stat) 008 |
It will not
be mandatory for agents of non-residents, within the meaning of section
160(1)(i) of the Income-tax Act, to electronically furnish the returns of
non-residents for assessment year 2008-09. |
|
|
|
|
|
|
|
|
|
30 |
163 |
Who may be
regarded as agent |
a.
|
707 / 11 - 7
- 1995 |
[1995] 214
ITR (Stat) 0129 |
Refunds due
to non - resident employees of a company after their departure from India.
|
|
|
|
|
b.
|
7/2003 / 5 -
9 - 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 7
re insertion of explanation to section 163 (1). |
|
|
|
|
|
|
|
|
|
31 |
172 |
Shipping
business of Non Residents |
a. |
598 / 3 - 4 -
1991 |
[1991] 189
ITR (Stat) 0035 |
Clarification
on the Explanatory Notes on the provisions of the Taxation Laws
(Amendment) Act, 1991. |
|
|
|
|
b. |
723 / 19 - 9
- 1995 |
[1995] 215
ITR (Stat) 0116 |
Tax deduction
at source from payment made to foreign shipping companies. |
|
|
|
|
c. |
730 / 14 - 12
- 1995 |
[1996] 217
ITR (Stat) 0001 |
Treatment of
tax paid under section 172 (3) by non - resident engaged in shipping
business - Clarification. (Withdrawn by circular no. 9/2001 dated 9 - 7 -
2001). |
|
|
|
|
d. |
732 / 20 - 12
- 1995 |
[1996] 217
ITR (Stat) 0006 |
Issue of
annual no - objection certificate - Section 172 of the Income-tax Act,
1961. |
|
|
|
|
e. |
9/2001 / 9 -
7 - 2001 |
[2001] 250
ITR (Stat) 0081 |
Treatment of
tax paid under section 172 (3)/(4) by a non - resident engaged in shipping
business - Clarification. |
|
|
|
|
|
|
|
|
|
32 |
194C |
TDS -
Payments to contractors & Sub-contractors |
|
723 / 19 - 9
- 1995 |
[1995] 215
ITR (Stat) 0116 |
Tax deduction
at source from payment made to foreign shipping companies. |
|
|
|
|
|
|
|
|
|
33 |
194J |
TDS - Fees
for Professional and Technical Services |
|
726 / 18 - 10
- 1995 |
[1995] 216
ITR (Stat) 0061 |
Deduction of
tax at source under section 194J - Payments to persons resident in India
by foreign companies or foreign law firms that have no presence in India -
Clarification. |
|
|
|
|
|
|
|
|
|
34 |
195 |
TDS -
Other Sums - Payments to non - residents |
a.
|
152 / 25 - 11
- 1974 |
[1975] 098
ITR (Stat) 0019A |
Where a sum
paid to NRI is not considered to be a income chargeable to tax;
application be made for determination of portion taxable thereof.
|
|
|
|
|
b.
|
155 / 21 - 12
- 1974 |
[1975] 098
ITR (Stat) 0110 |
TDS -
Payments to NRI - Deduction of tax at source under section 195 of the
Income-tax Act, 1961, from payments to non-residents where tax is to be
borne by the payer. |
|
|
|
|
c.
|
370 / 3 - 10
- 1983 |
[1984] 145
ITR (Stat) 0010 |
Deduction of
tax at source under section 195 of the Income-tax Act, 1961, from payments
to non - residents where tax is to be borne by the payer. |
|
|
|
|
d.
|
588 / 2 - 1 -
1991 |
[1991] 187
ITR (Stat) 0063 |
Deduction of
tax at source from payments in respect of systems software - Announcement
by Finance Minister in Lok Sabha on 7 - 9 - 1990. |
|
|
|
|
e.
|
695 / 29 - 11
- 1994 |
[1995] 211
ITR (Stat) 0028 |
Streamlining
the procedure for obtaining authorisation for payment of sums to non -
residents after deduction of tax at source under section 195 (1) of the
Income-tax Act, 1961. |
|
|
|
|
f. |
728 / 30 - 10
- 1995 |
[1995] 216
ITR (Stat) 0141A |
Deduction of
tax at source under section 195 of the Income-tax Act, 1961 - Correct
rates of tax applicable. |
|
|
|
|
g. |
759 / 18 - 11
- 1997 |
[1997] 228
ITR (Stat) 0146 |
Remittance to
a non - resident - Deduction of tax at source - Submission of No Objection
Certificate - Dispensing with. |
|
|
|
|
h. |
767 / 22 - 5
- 1998 |
[1998] 231
ITR (Stat) 0271 |
CBDT Circular
No. 759, dated November 18, 1997, on the Subject remittance to a non -
resident - Deduction of tax at source - Submission of no objection
certificate - Dispensing with - Clarification. |
|
|
|
|
i. |
769 / 6 - 8 -
1998 |
[1998] 232
ITR (Stat) 0025 |
Procedure for
refund of tax deducted at source under section 195. |
|
|
|
|
j. |
774 / 17 - 3
- 1999 |
[1999] 236
ITR (Stat) 0250 |
Issue of
certificate under section 197 (1) of the I. T. Act. |
|
|
|
|
k. |
785 / 24 - 11
- 1999 |
[2000] 241
ITR (Stat) 0002 |
Issue of
certificate for tax deducted at source in respect of payment made "net of
tax" in terms of section 195A of the Income-tax Act, 1961. |
|
|
|
|
l. |
786 / 7 - 2 -
2000 |
[2000] 241
ITR (Stat) 0132 |
Deduction of
tax under section 195 and the taxability of export commission payable to
non - resident agents rendering services abroad - Clarification.
|
|
|
|
|
m. |
790 / 20 - 4
- 2000 |
[2000] 243
ITR (Stat) 0058 |
Procedure for
refund of tax deducted at source under section 195 to the person deducting
the tax. |
|
|
|
|
n. |
10/2002 9 -
10 - 2002 |
[2002] 258
ITR (Stat) 0009 |
Remittances
to non - residents - Deduction of tax at source - Section 195 of the I. T.
Act - Circular No. 759, dated 18th November, 1997 and Circular No. 767,
dated 22nd May, 1998 - Revision of format of undertaking and certificate.
|
|
|
|
|
o. |
7/2003 5 - 9
- 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 68
re insertion of Second Proviso to section 195(1). |
|
|
|
|
p. |
7/2007
23-10-2007 |
[F. No.
500/92/96-FTD-I]
[2007] 294 ITR (Stat) 0032 |
Procedure for
refund of tax deducted at source u/s 195 to the person deducting the tax.
This circular is issued in the supersession of circular no. 790/2000 dated
20th April 2000. |
|
|
|
|
q. |
4/2009
29-6-2009 |
[2009] 314
ITR (Stat) 0237 |
Revised
procedure for furnishing information u/s 195 in Form 15CA & 15CB regarding
remittances being made to non-residents w.e.f. 1st July, 2009. |
|
|
|
|
r. |
9/2009
30-11-09 |
[F. no. 142 /
19 /2007-TPL]
[2009] 314 ITR (Stat) 0237 |
Procedure for
furnishing information regarding remittances of Consular receipts by
diplomatic missions in India-to submit only a self-certified undertaking
in Form No. 15CA and not required to obtain Form 15CB/ Certificate of
Assessing Officer. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
35 |
195A |
Income
payable "net of tax" |
|
785 / 24 - 11
- 1999 |
[2000] 241
ITR (Stat) 0002 |
Issue of
certificate for tax deducted at source in respect of payment made "net of
tax" in terms of section 195A of the Income-tax Act, 1961. |
|
|
|
|
|
|
|
|
|
36 |
196A |
TDS -
Income in respect of units of non - residents |
|
7/2003 5 - 9
- 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 68
re insertion of First Proviso to section 196A(1). |
|
|
|
|
|
|
|
|
|
37 |
234A |
Interest
for defaults in furnishing return of income |
|
14/2006
28-12-2006 |
[2007] 288
ITR (Stat) 0009 |
Finance Act,
2006 - Explanatory Notes on Provisions relating to Direct Taxes - Para 38
re part substitution of section 234A(1) re computation of interest. |
|
|
|
|
|
|
|
|
|
38 |
234B |
Interest
for defaults in furnishing return of income |
|
14/2006
28-12-2006 |
[2007] 288
ITR (Stat) 0009 |
Finance Act,
2006 - Explanatory Notes on Provisions relating to Direct Taxes - Para 38
re substitution of Explanation 1 to section 234B(1) re computation of
interest. |
|
|
|
|
|
|
|
|
|
39 |
245 N |
Advance
Rulings-Definitions |
a. |
657 /
30-8-1993. |
[1993] 204
ITR (Stat) 0106 |
Explanatory
notes on the provisions relating to direct taxes - Para 43 re insertion of
Chapter XIX-B relating to Advance rulings. |
|
|
|
|
b. |
7/2003 5 - 9
- 2003 |
[2003] 263
ITR (Stat) 0062 |
Finance Act,
2003 - Explanatory Notes on Provisions relating to Direct Taxes - Para 78
re insertion of Proviso to section 245N (a). |
|
|
|
|
|
|
|
|
|
|
Notes: |
|
|
|
|
|
|
|
1 |
All major
circulars of relevance regarding non-residents have been covered above.
However, this list is NOT exhaustive and does not contain some of the
circulars which are either very old or not considered to be presently
relevant for taxation of non-residents. |
